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City of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5State Agencies Bulletin No. 146
… instructions to agencies on reporting this retirement status change for affected employees Affected Employees Tier … # should remain the same . Tab to Contribution Status . Single click on drop down box. Double click on … instructions to agencies on reporting this retirement status change for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not have sufficient controls over cash collected for fundraising events to ensure that the money was … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… were based on fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. … personal service costs, including $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was not recorded on employee time sheets, $861 in salary paid in excess of the employee’s salary scale, and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and guardians are … help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are taken. … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable incidents …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesState Agencies Bulletin No. 2259.1
… This Bulletin Supersedes Payroll Bulletin No. 2259 Purpose: The purpose of this … received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat … returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259
… received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat … returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop payment and replacement request through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mNorth Brookfield Fire District – Board Oversight (2026M-2)
… operations? Audit Period January 1, 2024 – December 18, 2025 We extended the audit period to review the District's 2016 through 2024 Annual Financial … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of New Hudson Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Machias Fire District – Financial Operations (2026M-14)
… operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and … Did Town of Cohocton Town officials make purchases in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: Better Oversight Needed at Homeless Shelters
… percent – between 2007 and 2018. DiNapoli’s audit found required plans designed to help homeless individuals and … of 35 facilities that received homeless resident referrals from local districts. OTDA administers programs for the … system in accordance with applicable regulations; Review required plans to help homeless individuals and families …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98State Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary … To provide related panel information and advise agencies of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… Asset Management. "This is a momentous occasion that calls for celebration. Exxon's refusal to heed investors' and … calls to uphold LGBT rights had made its name a byword for obstinacy," DiNapoli said. "All of us who have fought to … order motivated Exxon's change of heart. We commend Exxon for joining its many Fortune 500 peers and investors in the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… collections from the taxes on gaming revenues of the commercial casinos have yet to return to SFY 2019-20 levels. … revenue from in-person sports wagering at the state’s commercial casinos has declined, down 45% in SFY 2022-23. … Enacted Budget authorized the creation of three additional commercial casinos to be located in New York City, Long …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gaming